Dekalb County Community Foundation Inc

Nonprofit profile at a glance

EIN
351992897
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Auburn, IN, USA
Phone
2609250311
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$5,015,397
Expenses
$3,067,990
Assets
$28,764,168
Liabilities
$2,694,975

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • TASHA EICHER (PRESIDENT)

Highest reported compensation

  • TANYA YOUNG (EXECUTIVE DI): $105,881 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The community foundation of dekalb county promotes community philanthropy by offering local citizens the opportunity to create a charitable legacy that will sustain and improve life in our county.

What it reported doing in 2024

Granting program: the community foundation of dekalb county, inc. Is primarily an asset builder and grant maker. Its granting program's purpose is to improve the quality of life in dekalb county, Indiana. Funds are granted out of the income earned by various charitable endowment funds held by the foundation to various nonprofit organizations that service dekalb county. The foundation also grants from several nonpermanent funds to various nonprofit organizations that serve dekalb county. In 2024, over 225 grants were awarded. See schedule i, part ii and part iii, of this form 990 for more information.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 91% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.1%; rating input score 56
  • Program expense ratio: 74.3%; rating input score 74
  • Fundraising efficiency: $167.17 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 88.6%; rating input score 89; 25th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 38.8%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 9.38; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 56.1% of revenue deployed · 74.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $106K · 16 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 27 filed money-flow records
  • Related organizations: 26 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.